[MOV] Accounting: create a new "Fiscality" section

The new "Fisality" section includes all the doc about taxes + fiscal year. All of these were in the "Other" section.

accounting/fiscality/taxes/cash_basis_taxes.rst

@@ -0,0 +1,95 @@
+==============================
+How to manage cash basis taxes
+==============================
+
+The cash basis taxes are due when the payment has been done and not at
+the validation of the invoice (as it is the case with standard taxes).
+Reporting your income and expenses to the administration based on the
+cash basis method is legal in some countries and under some conditions.
+
+Example : You sell a product in the 1st quarter of your fiscal year and
+receive the payment the 2nd quarter of your fiscal year. Based on the
+cash basis method, the tax you have to pay to the administration is due
+for the 2nd quarter.
+
+How to configure cash basis taxes ? 
+------------------------------------
+
+You first have to activate the setting in
+:menuselection:`Accounting --> Configuration --> Settings --> Allow Tax Cash Basis`.
+You will be asked to define the Tax Cash Basis Journal.
+
+.. image:: media/cash_basis_taxes01.png
+    :width: 5.04688in
+    :height: 0.79688in
+    :align: center
+
+Once this is done, you can configure your taxes in
+:menuselection:`Accounting --> Configuration --> Taxes`.
+At first set the proper transitional accounts to post taxes
+until you register the payment.
+
+.. image:: media/cash_basis_taxes02.png
+    :align: center
+
+In the *Advanced Options* tab you will turn *Tax Due* to
+*Based on Payment*. You will then have to
+define the *Tax Received* account in which to post the tax amount
+when the payment is received and the *Base Tax Received Account*
+to post the base tax amount for an accurate tax report.
+
+.. image:: media/cash_basis_taxes03.png
+    :align: center
+
+What is the impact of cash basis taxes in my accounting ? 
+----------------------------------------------------------
+
+Let’s take an example. You make a sale of $100 with a 15% cash basis
+tax. When you validate the customer invoice, the following entry is
+created in your accounting:
+
++-----------------------------+---------------------------+
+| Customer Invoices Journal   |                           |
++=============================+===========================+
+| **Debit**                   | **Credit**                |
++-----------------------------+---------------------------+
+| Receivables $115            |                           |
++-----------------------------+---------------------------+
+|                             | Temporary Tax Account $15 |
++-----------------------------+---------------------------+
+|                             | Income Account $100       |
++-----------------------------+---------------------------+
+
+A few days later, you receive the payment:
+
++----------------+--------------------+
+| Bank Journal   |                    |
++================+====================+
+| **Debit**      | **Credit**         |
++----------------+--------------------+
+| Bank $115      |                    |
++----------------+--------------------+
+|                | Receivables $115   |
++----------------+--------------------+
+
+When you reconcile the invoice and the payment, this entry is generated:
+
++--------------------------+----------------------------+
+| Tax Cash Basis Journal                                |
++==========================+============================+
+| **Debit**                | **Credit**                 |
++--------------------------+----------------------------+
+| Temporary Tax Account $15|                            |
++--------------------------+----------------------------+
+|                          | Tax Received Account $15   |
++--------------------------+----------------------------+
+| Income Account $100      |                            |
++--------------------------+----------------------------+
+|                          | Income Account $100        |
++--------------------------+----------------------------+
+
+.. tip::
+    The last two journal items are neutral but they are needed to insure 
+    correct tax reports in Odoo with accurate base tax amounts.
+    We advise to use a default revenue account.
+    The balance of this account will then always be at zero.